3401 - GST - Goods - Rates of Tax - Schedule 3 - IGST @ 18% or CGST @ 9% + SGST / UTGST @ 9%

Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent Clarification Clarification regarding the classification of baby wipes, facial tissues and other similar products, and references have been received requesting for correct classification of these products. [ See para 8 of Circular No. 52/26/2018-GST dated 09.08.2018 ] ************* Notes: As amended by notification no. 43/2017 - Integrated tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017 , before it was read as, 3401 [except 340130] Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap